Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

Annotation 600.0123

(b) USE IN INTERSTATE OR FOREIGN COMMERCE

600.0123 Vessel Used to Catch Live Bait. A vessel is used to catch live bait. The bait is used in the operation of a commercial passenger fishing vessel and is also sold to the general public. The use of the vessel constitutes a "commercial" use as provided in section 6368. The sale of the vessel will qualify for the watercraft exemption if it is used in a manner meeting all of the other requirements of the statute. 8/14/92.